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Company Registration No. 03765680 (England and Wales)
IDH INTERNATIONAL DIACRON HOLDING LIMITED Unaudited accounts for the year ended 31 December 2025
IDH INTERNATIONAL DIACRON HOLDING LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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IDH INTERNATIONAL DIACRON HOLDING LIMITED Company Information for the year ended 31 December 2025
Director
Richard Nava
Company Number
03765680 (England and Wales)
Registered Office
NORTHERN & SHELL Building, 10 LOWER THAMES LONDON EC3R 6AF United Kingdom
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IDH INTERNATIONAL DIACRON HOLDING LIMITED Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investments
4
588,575 
588,575 
Current assets
Debtors
5
87,916 
164,159 
Cash at bank and in hand
12,118 
353,258 
100,034 
517,417 
Net current assets
100,034 
517,417 
Net assets
688,609 
1,105,992 
Capital and reserves
Called up share capital
82,000 
82,000 
Share premium
605,047 
605,047 
Profit and loss account
1,562 
418,945 
Shareholders' funds
688,609 
1,105,992 
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 August 2026 and were signed on its behalf by
Richard Nava Director Company Registration No. 03765680
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IDH INTERNATIONAL DIACRON HOLDING LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
IDH INTERNATIONAL DIACRON HOLDING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 03765680. The registered office is NORTHERN & SHELL Building,, 10 LOWER THAMES, LONDON, EC3R 6AF, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2025
588,575 
Valuation at 31 December 2025
588,575 
The Company holds 20% or more of the following: Name of the Company: Diacron limited Shares Class Held: Ordinary Shares % of Ownership: 100% Nature of business: Bookkeeping activities, tax consultancy Name of the Company: Diacron Pro Limited Shares Class Held: Ordinary Shares % of Ownership: 100% Nature of business: Human resources provision and management of human resources functions Name of the Company: Elmleigh Services Ltd Shares Class Held: Ordinary Shares Capital % of Ownership: 100% Nature of business: Consulting services Name of the Company: CJB Secretarial Ltd Shares Class Held: Ordinary Shares % of Ownership: 100% Nature of business: Secretarial services Name of the Company: Diacron Consultants EOOD (Bulgaria) Shares Class Held: Ordinary Shares Capital % of Ownership: 100%
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IDH INTERNATIONAL DIACRON HOLDING LIMITED Notes to the Accounts for the year ended 31 December 2025
Nature of business: Bookkeeping activities, tax consultancy Name of the Company: Diacron USA Inc (USA) Shares Class Held: Ordinary Shares % of Ownership: 100% Nature of business: Holding Name of the Company: Diacron Real Estate EOOD (Bulgaria) Shares Class Held: Ordinary Shares Capital % of Ownership: 100% Nature of business: Real estate services Name of the Company: Diacron Suisse SA (Switzerland) Shares Class Held: Ordinary Shares Capital % of Ownership: 100% Nature of business: Bookkeeping activities, tax consultancy Name of the Company: Diacron MGM Ltd (Hong Kong) Shares Class Held: Ordinary Shares Capital % of Ownership: 100% Nature of business: Provision of marketing services Name of the Company: Diacron MEA Ltd (UAE) Shares Class Held: Ordinary Shares Capital % of Ownership: 85% Nature of business: Holding Name of the Company: Diacron (Hong Kong) Ltd (Hong Kong) Shares Class Held: Ordinary Shares Capital % of Ownership: 100% Nature of business: Holding The directors consider that all subsidiary undertakings are held as long-term strategic investments and are accounted for at cost, subject to impairment where applicable.
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
- 
37,521 
Other debtors
- 
5,263 
- 
42,784 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
87,916 
121,375 
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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